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DOI: 10.12957/rdc.2018.31377 Resumo Os direitos sociais foram capitulados como direitos fundamentais pela Constituicao. Nesse sentido, torna-se importante delimitar certo conteudo de eficacia juridica aos seus preceitos. Especificamente quanto ao direito social a moradia, embora seja bastante controvertido seu conteudo eficacial minimo sob a otica prestacional, nao se apresentam as mesmas dificuldades quando o assunto e seu vies negativo, incluindo sua atuacao como limite a tributacao. Por isso, a partir de uma pesquisa qualitativa, e mediante a identificacao e analise das legislacoes tributarias dos Estados e do Distrito Federal, pretende-se tracar a delimitacao da eficacia juridica do direito social a moradia, ao menos sob sua otica negativa, no que concerne a incidencia do imposto de transmissao causa mortis sobre imoveis de familias carentes. Destacando-se as previsoes locais mais condizentes com esse direito social, pretende-se dar a tematica uma analise mais global, pautada no potencial do direito social a moradia como efetivo limite a tributacao, mesmo para os casos em que nao haja previsao legal especifica. Nesse contexto, entende-se que o imposto sobre a transmissao causa mortis nao deve incidir quando tendente a supressao do unico imovel pertencente a familia carente, que atenda, em tese, os pressupostos para sua inclusao em politica publica habitacional. Palavras-Chave: Direito social a moradia. Limite a tributacao. ITCD. Imoveis de familias carentes. Politica publica habitacional. Abstract  Social rights are enshrined in the Brazilian Constitution as fundamental rights. In this light, it is important to delimit principles on the legal effectiveness of the underlying rights. While minimum enforceability of the right to housing is controversial from a social assistance standpoint, there is no such controversy as to its negative effects, including as a limit on taxation. With this in mind, we conducted a review of the pertinent literature and identified and analyzed the applicable tax legislation adopted by individual States and the Federal District, with a view to delimiting the legal effectiveness of the social right to housing, at least in respect of its negative impact on assessment of the Tax on the Transmission of Property Causa Mortis and Donations for low-income family residential properties. The objective was to identify those local statutes most consistent with application of the social right in question and to provide a broader analysis centered on the potential of the fundamental right to housing to serve as an effective limit on taxation, including in the specific cases not covered by law. Based on our analysis, we argue that the causa mortis transmission tax should not be assessed where the respective obligation could affect the sole residential properties of low-income families that meet, in theory, at least, the criteria for inclusion in public housing policies. Keywords: Social right to housing. Limit on taxation. ITCD tax. Low-income family residential property. Public housing policies.

O DIREITO SOCIAL À MORADIA COMO LIMITE À INCIDÊNCIA DO ITCD SOBRE IMÓVEIS DE FAMÍLIAS CARENTES